Service charges attracted service tax

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nirmal

nirmal (Querist)
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19 December 2012 whether service charges chraged by pizza hut on bill attracted service tax liability ?????

Arun Biyani

Arun Biyani (Expert)
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19 December 2012 Pl note following, for your understanding.
for widening of the tax base, negative list approch has been brought by government.

only services specified in the Negative List would be outside the purview of Service tax.

The Negative List comprises of 17 heads of services, rest all taxable.

nirmal

nirmal (Querist)
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21 December 2012 Thanks.....
I knew that........i am asked about s.t. Liability on pizza hut.......because they not charging service tax on service charges on bill

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